Levy of fees for delay in filing the TDS return U/s 234E - section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service which the Department has to provide due to the late filing of the TDS statements. - Tri

Income Tax - Levy of fees for delay in filing the TDS return U/s 234E - section 234E of the Act is not punitive in natur .....